In an e-mail to supporters Wednesday titled “How we win,” campaign manager Rick Davis mapped a path to victory: a “strong finish” in Iowa; the “top spot” in New Hampshire; a “well-positioned” showing in Michigan; carrying South Carolina; and a “unique ability” to compete in Florida.

Can he do it? He might. He’s most certainly making a comeback in the polls. A good showing in Iowa could very well result in a victory in New Hampshire after which he’ll do well in the other early states as well. And considering the fact that he’s considered to be a moderate by many, he’ll probably do well in big states if he’s considered to be the frontrunner after the first three, four primaries.

(Image to the right: Mitt Romney in action)

Mitt Romney, meanwhile, recognizes the danger and has decided to attack McCain directly. The Senator’s main weakness is, of course, immigration. Yes, he has distanced himself from the bill that was blocked by conservative outrage, but everyone knows that if it was up to him, the bill would’ve passed, which would - in the opinion of conservatives - have resulted in amnesty for illegal immigrants.

On a campaign stop in New Hampshire Romney exploited McCain’s main weakness: “Under his bill that he fought for, everybody who came here illegally could stay forever. Does he still believe that or not believe that?”

Not only that, the Senator from Arizona also opposed Bush’s tax cuts. Romney’s pointing that out to voters as well (a tax cut many conservatives support). Romney: “I’m happy to talk about times I was wrong, but I don’t recall Senator McCain saying he was wrong to say that all illegal aliens should be able to stay here permanently. Or to say he was wrong to vote against the Bush tax cuts. I think he was on both counts.”

(Image to the left: Senator John McCain)

McCain’s campaign responded angrily: “I know something about tailspins, and it’s pretty clear Mitt Romney is in one,” a statement released by the campaign said. “It’s disappointing that he would launch desperate, flailing, and false attacks in an attempt to maintain relevance. As the Union Leader said today, New Hampshire voters just aren’t buying his act, and these latest attacks won’t help him.”

Sadly for McCain, however, it’s not exactly clear how Romney is spinning anything in this particular instance. It’s most definitely true that McCain opposed the Bush tax cuts and was an opponent of the infamous immigration bill. Pointing that out isn’t spin, it’s the truth. If people care much about those tax cuts and opposed the immigration bill very strongly, they should reconsider their support for McCain (although I have to say that I get the impression that the people who fall in this category don’t quite support McCain at this point in time, although they undoubtedly will vote for him in the general elections if he’s the Republican nominee).

McCain has to go after Romney if he wants his strategy to succeed. If he lays back and let Romney kick him around, he’s already lost. On the other hand, Romney has to win the Granite State as well (or has to finish in a close second place, combined with a victory in Iowa). Shorter: it’s on in New Hampshire!